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A BILL TO BE ENTITLED
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AN ACT
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relating to a fee on the importation and exportation of natural gas |
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for coastal protection. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter D, Chapter 40, Natural Resources |
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Code, is amended by adding Section 40.1545 to read as follows: |
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Sec. 40.1545. FEE ON IMPORTATION AND EXPORTATION OF NATURAL |
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GAS FOR COASTAL EROSION. (a) A fee is imposed on each person who |
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purchases natural gas that is imported into or exported out of this |
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state. The rate of the fee imposed by this section is 25 cents on |
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each million British thermal units of natural gas purchased by the |
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person that is imported into or exported out of this state. |
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(b) On or before the 25th day of each month, each person on |
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whom a fee is imposed by this section shall send to the comptroller |
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the amount of fee due under this section for the preceding month. |
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(c) On or before the 25th day of each month, each person on |
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whom a fee is imposed by this section shall file with the |
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comptroller a report stating: |
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(1) the amount of natural gas purchased by the person |
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that was imported into or exported out of this state during the |
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preceding month; and |
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(2) any other information required by the comptroller. |
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(d) A person on whom a fee is imposed by this section shall |
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keep a complete record of: |
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(1) the amount of natural gas purchased by the person |
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that is imported into or exported out of this state; and |
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(2) any other information required by the comptroller. |
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(e) Subtitle B, Title 2, Tax Code, including Section |
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111.060, Tax Code, applies to the fee imposed by this section. |
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(f) A person on whom a fee is imposed by this section and who |
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fails to file a report as required by this section or does not pay |
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the fee when it is due forfeits to the state a penalty of 12 percent |
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of the amount of delinquent fee. If a report required by this |
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section is not filed or a fee imposed by this section is not paid |
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within 30 days after it is due, the person on whom the fee is imposed |
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forfeits to the state a penalty of an additional 12 percent of the |
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amount of delinquent fee. The minimum penalty under this |
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subsection is $1. |
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(g) All of the revenue from the fee imposed by this section |
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shall be deposited to the credit of the coastal protection fund |
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until the commissioner certifies that the unencumbered balance in |
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the fund has reached $20 million. Notwithstanding Section 40.151, |
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following the commissioner's certification to the comptroller that |
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the unencumbered balance in the fund has reached $20 million, the |
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comptroller shall deposit the fee imposed by this section to the |
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credit of the general revenue fund. |
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(h) If the unencumbered balance in the fund falls below $20 |
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million, the commissioner shall certify that fact to the |
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comptroller. On receiving the commissioner's certification, the |
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comptroller shall resume depositing the fee imposed by this section |
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to the credit of the fund until deposits to the credit of the fund |
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are suspended in the manner provided in Subsection (g). |
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(i) For purposes of this section, the unencumbered balance |
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of the fund shall be determined by the unencumbered cash balance of |
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the fund at the end of each month. |
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SECTION 2. This Act takes effect September 1, 2009. |